The principle of exercising revisional jurisdiction within a reasonable time to avoid prejudice and hardship to the assessee.

1. For the years 1967-68, 1968-69 and 1969-70 the assessee who is a cardamom planter was assessed to Agricultural Income Tax by the assessing authority as per his orders dated 2-11-1967, 20-11-1968 and 1-3-1974 respectively. On examining the records of assessment the Deputy Commissioner of Agricultural Income Tax found that the assessments were completed by the assessing authority estimating the income from ten acres of middle aged cardamom plantation, out of the total extent of 43.04 acres, at 10 Kgs. per acre for 1967-68 and at 12 Kgs. per acre for 1968-69 and 1969-70; this was found to have been done on the basis of the report of spot inspection conducted on 1-8-1965. The Deputy Commissioner took the view that the yield ought not to have been estimated on the basis of that inspection report for the period relevant for the assessment years 1967-68 to 1969-70 as it could have been related only to the assessment of the accounting years 1964-65 and 1965-66. He also observed that as per the inspection report, the yield estimated from the drought affected area was 30 Kgs. per acre for 1963-64 season He, therefore, took up the matter in suo motu revision in exercise of the powers conferred on him under S.34 of the Kerala Agricultural Income Tax Act, 1950, (Act XXII of 1950), for short the Act. After having heard the assessee on 31-8-1978 he passed an order holding that there was irregularity in estimating the yield from the area of 10 acres for the assessment years 1967-68, 1968-69 and 1969-70, and directing the assessing authority to make a fresh assessment according to law.

2. At the instance of the assessee, under S.60(2) of the Act, the following question of law has been referred to this Court by the Deputy Commissioner:

"Whether on facts and in the circumstances of the case the proceedings of the Deputy Commissioner under S.34 of the AIT Act in the instant case is barred by limitation of time."

3. From the revisional order dated 31-8-1978 (Annexure D to the statement of the case) it is found that what was mainly urged by the assessee before the Deputy Commissioner at the time of hearing was that action under S.34 of the Act not having been taken within a reasonable period, the order was bad. The counsel for the assessee reiterated before us the above contention which did not find favour with the Deputy Commissioner. In support of his submission he cited the decision of this Court in Bhavani Tea & Produce Co. v. Agrl. I. T. Commissioner, Trivandrum ((1972) 2 Taxation Law Reports 2413) wherein Issac J. has observed as follows in Para.6 at page 2415 of the report:

"Though S.34 does not prescribe any period of limitation, the section indicates that, in a case where exercise of that jurisdiction would affect an assessee adversely, any variance of the assessment can be done only subject to the provisions of the Act. In other words, the proceedings would be also subject to the periods of limitation provided for the different proceedings under the Act. It may be permissible to exercise that jurisdiction to the benefit of an assessee at any time; but there should be some reasonableness regarding the time limit; and nine years after the assessments have become final is not certainly a reasonable period within which that jurisdiction can be invoked."

We have already noticed that the assessment in respect of the years 1967-68, 1968-69 and 1969-70 was completed respectively on 2-11-1967, 20-11-1968 and and 1-3-1974. The Government Pleader appearing for the revenue contended that no period of limitation is prescribed tor the exercise of revisional jurisdiction vested in the Commissioner under S.34 of the Act and, therefore, the argument advanced on behalf of the assessee could not be countenanced. Reliance was placed by him on the following observation of the Supreme Court in Swastik Oil Mills Ltd. v. H. B. Munshi (1968 (2) STC 383) at 399-400:

"S. 22 of the Act of 1946 and S.31 of the Act of 1953 do not lay down any limitation for